Overview

The document is a guideline issued by the Budget Office of the Federation under the Federal Ministry of Budget and Economic Planning, dated July 16, 2025. It outlines the implementation procedures for the 2025 Appropriation Act, emphasizing strict adherence by all Ministries, Departments, and Agencies (MDAs). Key directives include the preparation and submission of monthly Expenditure Plans to the Budget Office and the Office of the Accountant-General of the Federation by July 31, 2025, with capital projects of ₦150 million and above requiring CPS coordinates. A consolidated cash plan, aligned with the Fiscal Responsibility Act 2007, must be prepared by the Accountant-General and signed off by the Minister of Finance. The guideline reinforces a January-December fiscal calendar, disallowing budget extensions, and mandates bottom-up cash management. Accounting Officers are held accountable for compliance. The document also references the 2025 Budget Call Circular.

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